The reporting gap between the expectations of investors and business units led to the importance of information disclosure about the future of companies to facilitate the process of decision- making and investment. The purpose of this study is to design a pattern to disclose forward-looking information. The methodology of research is qualitative and a grounded theory is used. For data collection, a review of the literature was performed and finally, results were completed and reinforced by the interview. The participants consist of 30 financial experts and capital market actors who were selected by a theoretical sampling method and a semi-structured interview was performed to achieve theoretical saturation. For the reliability and validity of data, a variety of methods such as data consensus, members’ control, and Strauss acceptance index are used. In the obtained model, the pivotal literature was analyzed in four dimensions namely CEO’s prediction, financial and non-financial information disclosure, future strategies, the information of investors and managers; then the final model was developed and presented regarding the causal conditions, intervening factors, context and as well as the strategies for future information disclosure and its outcomes. Finally, the pattern of forward-looking information disclosure includes 11 main categories and 43 sub-categories.

Disclosure of strategy in annual reports by companies is a method of transmitting information related to the performance of the company's strategy and its effects on stakeholders, and identifying the drivers and factors affecting it is considered important due to the important role of this type of reporting in making correct and informed decisions. The purpose of this study is to investigate the drivers of strategy disclosure in the companies’ annual reports. Revealing a company's corporate strategy to the public is seen as reliable because managers prioritize safeguarding their reputation. This commitment to transparency encourages a company's leadership to make meaningful investments in the strategy. While disclosing forward-looking statements, like the progress of business strategies' implementation, in annual reports offers insight into the company's direction from management to financial analysts, it can also entail certain costs by potentially harming the company's competitive position.
 
In 2021, this study conducted a comprehensive qualitative analysis and meta-synthesis of prior research findings. A total of 191 articles were extracted and analyzed, and after analyzing the desired components, 26 articles were finalized. After identifying and determining the components, Shannon's entropy method was used to validate the meta-synthesis findings. Therefore, a survey was conducted among 15 experts who were selected using the snowball sampling method to comprehensively classify the conceptual codes. Experts were engaged to validate the elements associated with the extracted codes. Consequently, a table depicting the codes and components was presented to them, and their insights and opinions were solicited on this matter. Due to the absence of specific requirements and standards for preparing strategy disclosure reports in Iran, it appears that individuals working in this field may lack adequate theoretical knowledge on the subject. Therefore, we tried to use the opinions of experts who are theoretically familiar with the subject. These individuals were experts, professors, and researchers who had conducted research in the areas of reporting and capital markets over the past few years. They had accumulated a minimum of 15 years of experience in the fields of accounting and finance.
 
The findings indicated that strategy disclosure in annual reports is classified into 12 components and 32 codes. Among the identified components of a company's vision, the mission statement, statement of strategy, naming, scope, and strategic reference were deemed more significant than other components.
 
This research, by comprehensively examining the factors affecting strategy disclosure, tried to provide a new perspective in examining the drivers of annual reports and improve the awareness of the stakeholders in identifying the drivers and factors affecting this type of reporting.

Disclosure of forward-looking risk discloses a type of information that can change the decisions of users of financial statements if they are not aware of them and provide users with a better perspective regarding the future and future performance of the company. Considering the importance of prospective risk disclosure; The present study deals with the formulation of the prospective risk disclosure model in the company's annual reports.

This research is of the qualitative research type and its paradigm is of the interpretation type in which the qualitative research method and the phenomenological approach are used. The dimensions and components of prospective risk disclosure have been identified through Atride-Stirling (2001) thematic analysis method, and research analyzes have been performed using the 7-step collage technique. The research sample includes 22 capital market experts who were selected through the snowball technique.

The findings indicate that 94 propositions have been extracted in the form of 29 basic themes, 5 organizing themes and 2 inclusive themes, including prospective soft risk disclosure and prospective hard risk disclosure, which form the components of the proposed prospective risk disclosure model.

This research, by comprehensively examining prospective risk disclosure in the company's annual reports, provides a new perspective in examining the prospective risk disclosure model to the users of the research results and improves the stakeholders' awareness of this type of disclosure.

Contribution: 

This research, by comprehensively examining the components of prospective risk disclosure, provides a new perspective in examining the components of annual reports to the users of the research results.

The aim of present study was to develop a causal model about the relationship between attachment dimensions and emotion regulation strategies with the meditative role of social self-efficacy and self-disclosure. The sample group included 384 bachelor students of Yazd University selected by multi-stage cluster sampling. The study instruments were Collins attachment scale (1996)، Smith and Betz social self-efficacy scale (2000)، Kahn and Hessling distress disclosure scale (2001) and Carver et al. coping scale (1989). Factor analysis and Cronbach Alpha showed adequate validity and reliability for the instruments. Indicated that attachment anxiety predicts adaptive and deactivated emotion regulation strategies negatively and hyper activated strategies positively. Social self-efficacy was the mediator between anxiety with adaptive and deactivated emotion regulation strategies. Attachment avoidance predicts adaptive and hyper activated emotion regulation strategies negatively and deactivated strategies positively. Self-disclosure was the mediator between avoidance with hyper activated and deactivated emotion regulation strategies. Therefore، attachment dimensions predict emotion regulation strategies and self- related variables (social self-efficacy and self-disclosure) mediate these relationships.

The present study investigates the effect of business strategy on the relationship between corporate social performance and market reaction in the corona period. This research is applied in terms of purpose and in terms of methodology, correlation and causal type (post-event).The statistical population of the study was the companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 129 companies were selected as a sample of the research in an 8-year period between 1392 and 1399To test the research hypotheses, multivariate regression method with combined data (year-company) and Stata software were used.The results of the study show that in the corona, the disclosure of corporate social responsibility in the long run has a direct impact on the market reaction of investors. Also, in the corona period, the disclosure of corporate social responsibility has a direct long-term effect on the level of abnormal returnsFindings show that in the corona period, aggressive strategy has a direct effect on the relationship between corporate social responsibility disclosure and the market response of investors. Also, the use of aggressive strategy in the corona period affects the relationship between corporate social disclosure and abnormal returns.

The company's business strategy reflects how the company is competitive in the company's chosen market. The company can, in order to strengthen its business strategy, adopt a set of policies and activities that will enable them to gain a sustainable competitive edge in their preferred market. As the company's strategies affect the company's research and development activities, the strategy that the company chooses can also affect the amount of disclosure by the company. Therefore, in this research, the effect of commercial strategies on the disclosure of research and development activities has been studied. The required data of this study were collected from 86 member companies of Tehran Stock Exchange during the period of 2011-2016 with the help of RahAward software and Tehran Stock Exchange website. In this research, a checklist was used to measure the disclosure of research and development activities. The statistical technique used to test hypotheses is multivariate regression. Research findings in relation to the first hypothesis test show that the differentiation strategy has a significant positive effect on disclosure of research and development activities. Also, the findings of the second hypothesis show that cost leadership strategy has a negative and significant effect on the disclosure of research and development activities. These findings can be useful for managers and policymakers to decide on and plan regular programs in order to select the type of company's strategies.

Risk and ambiguity, distinctive facets of environmental uncertainty, significantly influence a firm's disclosure decisions. In theoretical and empirical literature, risk disclosure emerges as a pivotal facet of interpretive disclosures within corporate financial reports, representing a rational response to uncertainty. Nonetheless, the mechanism guiding risk disclosure determinations amidst conditions of risk and uncertainty, while considering the equilibrium between agency advantages and costs, remains a gap within risk disclosure literature. This study investigates the nexus between risk disclosure and uncertainty at the corporate level, hinging upon business strategy and alertness criteria. Employing a multiple regression model, the research examines these hypotheses within firms listed on the Tehran Stock Exchange during the 2016-2021 period. The risk disclosure was assessed through content analysis of annual financial reports. The results demonstrate that firms pursuing the prospector-oriented strategy provide more risk disclosure than defender-oriented firms, aiming to mitigate information asymmetry and its agency benefits. Moreover, the findings illustrate that alert firms, through continual environmental scanning, diminish ambiguity cyclically, enhancing their comprehension of exposed risks and consequentially augmenting risk disclosure. In essence, this research underscores that a firm's strategic stance encompasses implications beyond operational and competitive domains, permeating financial reporting and risk disclosure determinations. Consequently, this study underscores the criticality of incorporating risk dimensions and environmental ambiguity into the interpretation and scrutiny of disclosure of risk related information.

Social networks affect remarkably in the lives of virtual space users. These networks like most human relations involve compromising between self-disclosure and privacy protection. A process which is realized through improving privacy and empowering the user at the personal level. This study aimed to assess strategies based on online privacy literacy. In particular, strategies that Instagram young girls users should employ to achieve the optimum level of privacy. For this purpose, firstly the paradox of privacy, benefits and risks of self-disclosure are explained, then according to online privacy literacy, some social and technological strategies are introduced by which users can solve the “paradox of privacy.” In the result section, after describing the main benefits and risks of self-disclosure by girl users, the current models of using these social and technological strategies to solve the mentioned paradox are discussed. The research method is ethnography based on non-collaborative observation of Instagram pages and semi-structured interviews with 20 girl users of social networks.

Disclosure of companies’ information, which is not easily available for stakeholders, is incomplete and impartial. When the disclosure is done deliberately, managers exclude and hide some parts, or present some other parts unclear to protect their jobs. This is called impression management of stakeholders. This study aims at strategy review of impression management of voluntary disclosure at current state. This requires measuring the effects of circumstances of current performances, financial distress and family ownership rates on voluntary disclosure measure, and then, on future performances, regarding stakeholders’ understanding of disclosed information. The statistical population consists of companies listed in the Tehran Stock Exchange.
The findings from hypotheses tests of multivariate regressions showed that current performance and the level of companies’ financial distress have significantly positive relationships with the level of voluntary disclosure of information. Also, there is significantly negative relationship between the rate of family ownership and the level of voluntary disclosure. However, there is no significant relationship between future performances and the level of voluntary disclosure.

Academics have generally accepted that teachers' interpersonal communication techniques and strategies—specifically, teachers' self-disclosure—are excellent instructional tools. The exploration of English as a Foreign Language (EFL) teachers' perceptions regarding their self-disclosure practice and its relationship with demographic factors, which can also significantly contribute to the variation of the teachers' self-disclosure in EFL contexts, has been largely neglected in the Iranian EFL context despite the growing body of research in this area. To close this gap, the present research distributed a five-point Likert scale to the participants to gather their perceptions on self-disclosure as Iranian EFL instructors. The inferential statistical analyses revealed a high extent of self-disclosure is practiced by Iranian EFL teachers. Moreover, Hierarchical Multiple regression indicated that among degree, experience, age, and gender as demographic factors, all, except gender, are associated with EFL teachers’ self-disclosure, and could predict teachers’ self-disclosure significantly. The study provides implications for stakeholders in the EFL community.